INCOME TAX CASE LAWS 25.09.20226
INCOME TAX CASE LAWS 25.09.20226 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 2 Kutchi Jain Foundation v. Commissioner of Income Tax (E) Providing interest-free loans to needy individuals under a structured scheme for basic residential housing constitutes “relief of poor” and does not become a commercial activity merely… Read More »